{"id":2341,"date":"2025-09-04T23:58:11","date_gmt":"2025-09-05T06:58:11","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2341"},"modified":"2025-12-25T00:57:01","modified_gmt":"2025-12-25T07:57:01","slug":"van-hoa","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/","title":{"rendered":"\uae30\uc5c5 \ubb38\ud654"},"content":{"rendered":"<p>\ud68c\uacc4 \uac10\uc0ac \uc5c5\uacc4\uc758 \uae30\uc5c5 \ubb38\ud654\ub294 \ub2e8\uc21c\ud788 \uc5c5\ubb34 \ud658\uacbd\ub9cc\uc744 \uc758\ubbf8\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uccad\ub834\uc131\uacfc \uc11c\ube44\uc2a4 \ud488\uc9c8\uc744 \uac00\ub2a0\ud558\ub294 \ucc99\ub3c4\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \ud0c4\ud0c4\ud55c \ubb38\ud654\uc801 \uae30\ubc18\uc774 \ubaa8\ub4e0 \uae08\uc735 \uae30\uad00\uc758 \ud22c\uba85\uc131\uacfc \uc9c0\uc18d\uac00\ub2a5\uc131\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\ub77c\uace0 \ubbff\uc2b5\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 2025\ub144 \ud68c\uacc4 \uac10\uc0ac \uc5c5\uacc4 \ubb38\ud654\uc758 \ud2b9\uc9d5, \uc5ed\ud560, \uadf8\ub9ac\uace0 \ucd5c\uc2e0 \ud2b8\ub80c\ub4dc\ub97c \uc2ec\uce35\uc801\uc73c\ub85c \ubd84\uc11d\ud558\uc5ec \uae30\uc5c5\ub4e4\uc774 \uc9c0\uc18d\uac00\ub2a5\ud55c \uac00\uce58\uc758 \ud1a0\ub300\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Hieu_dung_ve_van_hoa_doanh_nghiep_trong_nganh_kiem_toan\" >\ud68c\uacc4 \uac10\uc0ac \uc5c5\uacc4\uc5d0\uc11c \uae30\uc5c5 \ubb38\ud654\ub97c \uc62c\ubc14\ub974\uac8c \uc774\ud574\ud558\ub294 \uac83.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Cac_tru_cot_cot_loi_tao_nen_ban_sac_van_hoa_doanh_nghiep_kiem_toan\" >\ud68c\uacc4\ubc95\uc778\uc758 \uae30\uc5c5 \ubb38\ud654\ub97c \ud615\uc131\ud558\ub294 \ud575\uc2ec \uae30\ub465\ub4e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Tinh_chinh_truc_va_khach_quan\" >\uc815\uc9c1\uc131\uacfc \uac1d\uad00\uc131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Trach_nhiem_nghe_nghiep_va_su_hoai_nghi_nghe_nghiep\" >\uc804\ubb38\uac00\uc801 \ucc45\uc784\uac10\uacfc \uc804\ubb38\uac00\uc801 \ud68c\uc758\uc8fc\uc758<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Van_hoa_dao_tao_va_phat_trien_lien_tuc\" >\uc9c0\uc18d\uc801\uc778 \uad50\uc721 \ubc0f \uac1c\ubc1c \ubb38\ud654<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Tam_quan_trong_cua_van_hoa_doanh_nghiep_doi_voi_chat_luong_kiem_toan\" >\uae30\uc5c5 \ubb38\ud654\uac00 \uac10\uc0ac \ud488\uc9c8\uc5d0 \ubbf8\uce58\ub294 \uc911\uc694\uc131.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#So_sanh_van_hoa_kiem_toan_truyen_thong_va_van_hoa_kiem_toan_hien_dai_2025\" >\uc804\ud1b5\uc801\uc778 \uac10\uc0ac \ubb38\ud654\uc640 2025\ub144\uc758 \ud604\ub300 \uac10\uc0ac \ubb38\ud654 \ube44\uad50<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Xu_huong_van_hoa_doanh_nghiep_kiem_toan_trong_nam_2025\" >2025\ub144 \ud68c\uacc4\ubc95\uc778\uc758 \uae30\uc5c5 \ubb38\ud654 \ud2b8\ub80c\ub4dc<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Tich_hop_van_hoa_so_va_tri_tue_nhan_tao\" >\ub514\uc9c0\ud138 \ubb38\ud654\uc640 \uc778\uacf5\uc9c0\ub2a5\uc758 \ud1b5\ud569<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Van_hoa_thuc_thi_ESG_va_trach_nhiem_xa_hoi\" >ESG \uc2e4\ud589 \ubc0f \uc0ac\ud68c\uc801 \ucc45\uc784 \ubb38\ud654<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Chu_trong_can_bang_cong_viec_va_suc_khoe_tinh_than\" >\uc5c5\ubb34\uc640 \uc815\uc2e0 \uac74\uac15\uc758 \uade0\ud615\uc5d0 \uc9d1\uc911\ud558\uc138\uc694.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Thach_thuc_khi_xay_dung_van_hoa_doanh_nghiep_cho_cong_ty_kiem_toan\" >\ud68c\uacc4\ubc95\uc778\uc758 \uae30\uc5c5 \ubb38\ud654 \uad6c\ucd95\uc5d0 \uc788\uc5b4\uc11c\uc758 \uc5b4\ub824\uc6c0.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Lo_trinh_xay_dung_van_hoa_doanh_nghiep_kiem_toan_ben_vung_tai_MAN\" >MAN\uc5d0\uc11c \uc9c0\uc18d \uac00\ub2a5\ud55c \uac10\uc0ac \uae30\uc5c5 \ubb38\ud654\ub97c \uad6c\ucd95\ud558\uae30 \uc704\ud55c \ub85c\ub4dc\ub9f5.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/van-hoa\/#Ket_luan_ve_vai_tro_cua_van_hoa_doanh_nghiep_trong_tuong_lai_nganh_kiem_toan\" >\ud68c\uacc4\uac10\uc0ac \uc0b0\uc5c5\uc758 \ubbf8\ub798\uc5d0\uc11c \uae30\uc5c5 \ubb38\ud654\uc758 \uc5ed\ud560\uc5d0 \ub300\ud55c \uacb0\ub860.<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_van_hoa_doanh_nghiep_trong_nganh_kiem_toan\"><\/span>\ud68c\uacc4 \uac10\uc0ac \uc5c5\uacc4\uc5d0\uc11c \uae30\uc5c5 \ubb38\ud654\ub97c \uc62c\ubc14\ub974\uac8c \uc774\ud574\ud558\ub294 \uac83.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4275\" aria-describedby=\"caption-attachment-4275\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4275\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/van-hoa-doanh-nghiep.jpg\" alt=\"va\u0306n hoa\u0301 doanh nghie\u0323\u0302p\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/van-hoa-doanh-nghiep.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/van-hoa-doanh-nghiep-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/van-hoa-doanh-nghiep-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/van-hoa-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4275\" class=\"wp-caption-text\">\uae30\uc5c5 \ubb38\ud654<\/figcaption><\/figure>\n<p>\ud68c\uacc4\ubc95\uc778\uc758 \uae30\uc5c5\ubb38\ud654\ub294 \uac10\uc0ac\uc778\uc774 \uc804\ubb38\uc801\uc778 \uc5c5\ubb34\ub97c \uc218\ud589\ud558\ub294 \ubc29\uc2dd\uc744 \uc548\ub0b4\ud558\ub294 \uac00\uce58, \uc2e0\ub150 \ubc0f \ud589\ub3d9 \uaddc\ubc94\uc758 \uccb4\uacc4\ub85c \uc815\uc758\ub429\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \uc11c\ube44\uc2a4 \uc0b0\uc5c5\uacfc\ub294 \ub2ec\ub9ac, \uc774\ub7ec\ud55c \ubb38\ud654\ub294 \uc804\ubb38\uac00 \uc724\ub9ac \uae30\uc900 \ubc0f \uacf5\uc801 \ucc45\uc784\uacfc \ubc00\uc811\ud558\uac8c \uc5f0\uad00\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud2b9\ud788 2025\ub144\uc774\ub77c\ub294 \uc2dc\ub300\uc801 \ub9e5\ub77d\uc5d0\uc11c \ubcfc \ub54c, \uc774\ub7ec\ud55c \ubb38\ud654\ub294 \ub354 \uc774\uc0c1 \ub0b4\ubd80 \ud589\ub3d9 \uac15\ub839\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc778\uacf5\uc9c0\ub2a5 \uae30\uc220\uc5d0 \ub300\ud55c \uc801\uc751\ub825\uacfc \uc9c0\uc18d\uac00\ub2a5\ubc1c\uc804 \ubcf4\uace0 \uae30\uc900\uae4c\uc9c0 \ud3ec\uad04\ud558\ub294 \ubb38\ud654\ub85c \ud655\uc7a5\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \ubc0f \uac10\uc0ac \uc804\ubb38\uac00\uc5d0\uac8c \uc788\uc5b4 \uc774\ub7ec\ud55c \ubb38\ud654\ub294 \ubaa8\ub4e0 \uc218\uce58\uc640 \ub370\uc774\ud130\uc5d0 \uc9c1\uba74\ud588\uc744 \ub54c \ucd5c\uace0\uc758 \uc815\uc9c1\uc131\uc744 \ucd94\uad6c\ud558\ub294 \uad81\uadf9\uc801\uc778 \uc758\uc9c0\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_tru_cot_cot_loi_tao_nen_ban_sac_van_hoa_doanh_nghiep_kiem_toan\"><\/span>\ud68c\uacc4\ubc95\uc778\uc758 \uae30\uc5c5 \ubb38\ud654\ub97c \ud615\uc131\ud558\ub294 \ud575\uc2ec \uae30\ub465\ub4e4.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4274\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Van-hoa-doanh-nghiep-tai-MAN.jpg\" alt=\"Va\u0306n hoa\u0301 doanh nghie\u0323\u0302p ta\u0323i MAN\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Van-hoa-doanh-nghiep-tai-MAN.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Van-hoa-doanh-nghiep-tai-MAN-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Van-hoa-doanh-nghiep-tai-MAN-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Van-hoa-doanh-nghiep-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\uac10\uc0ac \uc870\uc9c1\uc774 \ud6a8\uacfc\uc801\uc774\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc788\uac8c \uc6b4\uc601\ub418\ub824\uba74 \uc804\ubb38 \uc724\ub9ac\uc640 \uc804\ubb38 \uc5ed\ub7c9\uc774 \ub9cc\ub098\ub294 \uc9c0\uc810\uc5d0 \uae30\ubc18\ud55c \ubb38\ud654\uc801 \ud1a0\ub300\uac00 \ud655\ub9bd\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798\ub294 \ubaa8\ub4e0 \uc804\ubb38 \uac10\uc0ac \ud65c\ub3d9\uc758 \uc9c0\uce68 \uc6d0\uce59\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \uac00\uce58\ub4e4\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_chinh_truc_va_khach_quan\"><\/span>\uc815\uc9c1\uc131\uacfc \uac1d\uad00\uc131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\uc804\ubb38\uc801\uc778 \uad00\uacc4\uc640 \uc0ac\uc5c5 \uad00\uacc4\uc5d0\uc11c \uc815\uc9c1\uacfc \uc131\uc2e4\uc740 \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4.<\/li>\n<li>\uc804\ubb38\uc801\uc778 \ud310\ub2e8\uc5d0 \uc788\uc5b4 \ud3b8\uacac, \uac10\uc815 \ub610\ub294 \uc774\ud574 \ucda9\ub3cc\uc774 \uc808\ub300 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub3c4\ub85d \ub3c5\ub9bd\uc131\uc744 \uc720\uc9c0\ud558\ub294 \ub2a5\ub825.<\/li>\n<li>\uc774\ub294 \ud22c\uc790\uc790, \uc8fc\uc8fc, \uc740\ud589 \uc2dc\uc2a4\ud15c \ub4f1 \uc774\ud574\uad00\uacc4\uc790\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \uc788\uc5b4 \ub9e4\uc6b0 \uc911\uc694\ud55c \uae30\ubc18\uc785\ub2c8\ub2e4 (\ucd9c\ucc98: Tapchicongthuong.vn).<\/li>\n<li>\uc2e4\uc9c8\uc801\uc778 \uc608: \uc8fc\uc694 \uace0\uac1d\uc73c\ub85c\ubd80\ud130 \ubcf4\uace0\uc11c \uc218\uce58\ub97c \uc870\uc791\ud558\ub77c\ub294 \uc555\ub825\uc744 \ubc1b\uc744 \ub54c, \uac15\ub825\ud55c \uccad\ub834 \ubb38\ud654\ub294 \uac10\uc0ac\uc778\uc774 \uac1d\uad00\uc801\uc778 \uc9c4\uc2e4\uc744 \ud655\uace0\ud788 \uc9c0\ud0a4\uace0 \uc870\uc9c1\uc758 \uba85\uc131\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_nghe_nghiep_va_su_hoai_nghi_nghe_nghiep\"><\/span>\uc804\ubb38\uac00\uc801 \ucc45\uc784\uac10\uacfc \uc804\ubb38\uac00\uc801 \ud68c\uc758\uc8fc\uc758<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\ud56d\uc0c1 \uc2e0\uc911\ud55c \ud0dc\ub3c4\ub97c \uc720\uc9c0\ud558\uace0, \uac10\uc0ac \uc99d\uac70\ub97c \uac1d\uad00\uc801\uc774\uace0 \ud569\ub9ac\uc801\uc73c\ub85c \ud3c9\uac00\ud558\uba70, \uc5b4\ub5a0\ud55c \ud2b9\uc774 \uc9d5\ud6c4\ub3c4 \uac04\uacfc\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc800\ud76c\ub294 \ubaa8\ub4e0 \ub2e8\uacc4\uc5d0\uc11c \uad6d\uc81c\ud68c\uacc4\uae30\uc900(ISA) \ubc0f \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA)\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\uae30 \uc704\ud574 \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc804\ubb38\uac00\uc801 \ud68c\uc758\uc8fc\uc758\ub780 \uc2ec\uce35\uc801\uc778 \ube44\ud310\uc801 \uc0ac\uace0\ub97c \ubc14\ud0d5\uc73c\ub85c \uc99d\uac70\ub97c \uac80\uc99d\ud558\ub294 \uacfc\uc815\uc73c\ub85c \uc815\uc758\ub429\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ucd5c\uc885 \uacb0\ub860\uc744 \ub0b4\ub9ac\uae30 \uc804\uc5d0 \ubaa8\ub4e0 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud558\uace0 \ud3c9\uac00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Van_hoa_dao_tao_va_phat_trien_lien_tuc\"><\/span>\uc9c0\uc18d\uc801\uc778 \uad50\uc721 \ubc0f \uac1c\ubc1c \ubb38\ud654<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\ud574\ub2f9 \uc0b0\uc5c5\uc758 \ud2b9\uc131\uc0c1 \uacbd\uc81c \ubcc0\ub3d9\uacfc \uc0c8\ub85c\uc6b4 \uc815\ucc45\uc5d0 \uc801\uc751\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc138\ubb34, \ud68c\uacc4 \ubc0f \ubc95\ub960 \ubd84\uc57c\uc758 \uc9c0\uc2dd\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc9c1\uc6d0\ub4e4\uc740 ACCA, CPA \ub610\ub294 CFA\uc640 \uac19\uc740 \uad8c\uc704 \uc788\ub294 \uad6d\uc81c \uc804\ubb38 \uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud558\uae30 \uc704\ud574 \ub178\ub825\ud558\ub3c4\ub85d \uc7a5\ub824\ub429\ub2c8\ub2e4.<\/li>\n<li>\ub0b4\ubd80 \ud559\uc2b5 \uc2dc\uc2a4\ud15c\uc744 \uac1c\ubc1c\ud558\uace0 \uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c\ub97c \ud1b5\ud574 \uc5bb\uc740 \uacbd\ud5d8\uc744 \uacf5\uc720\ud558\uc5ec \ubbf8\ub798 \uc9c1\uc6d0\ub4e4\uc758 \ubb38\uc81c \ud574\uacb0 \ub2a5\ub825\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_van_hoa_doanh_nghiep_doi_voi_chat_luong_kiem_toan\"><\/span>\uae30\uc5c5 \ubb38\ud654\uac00 \uac10\uc0ac \ud488\uc9c8\uc5d0 \ubbf8\uce58\ub294 \uc911\uc694\uc131.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uac74\uc804\ud55c \uae30\uc5c5 \ubb38\ud654\ub294 \uc7ac\ubb34\uc81c\ud45c \uc624\ub958 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc2dc\uc7a5\uc5d0 \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\ub294 \uae08\uc735 \uc0ac\uae30\ub97c \uc608\ubc29\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4. \uae30\uc5c5 \ubb38\ud654\uc758 \uc601\ud5a5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uce21\uba74\uc5d0\uc11c \ubd84\uba85\ud558\uac8c \ub098\ud0c0\ub0a9\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud300 \uacb0\uc18d\ub825: \uc804\ubb38\uc801\uc778 \uc5c5\ubb34 \ud658\uacbd\uc744 \uc870\uc131\ud558\uba74 \uc2a4\ud2b8\ub808\uc2a4\uac00 \uc2ec\ud55c \ud68c\uacc4 \uc131\uc218\uae30\uc5d0 \ud754\ud788 \ub098\ud0c0\ub098\ub294 \uc9c1\uc6d0 \uc774\uc9c1\ub960\uc744 \ud06c\uac8c \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc9c0\uc18d\uc801\uc778 \uc2e0\ub8b0 \uad6c\ucd95: \uccad\ub834\uc131\uc744 \ud655\uace0\ud788 \ud558\ub294 \uae30\uc5c5 \ubb38\ud654\ub294 \uace0\uac1d, \ud30c\ud2b8\ub108, \uc815\ubd80 \uae30\uad00\uc73c\ub85c\ubd80\ud130 \ud56d\uc0c1 \ub192\uc740 \uc2e0\ub8b0\ub97c \uc5bb\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uccb4\uacc4\uc801\uc778 \uc704\ud5d8 \uad00\ub9ac: \ud45c\uc900\ud654\ub41c \ud504\ub85c\uc138\uc2a4\uc640 \ud22c\uba85\uc131\uc744 \uac15\uc870\ud558\ub294 \ubb38\ud654\ub294 \uc2e0\uc785 \uc9c1\uc6d0\ubd80\ud130 \uace0\uc704 \uacbd\uc601\uc9c4\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ube44\uc724\ub9ac\uc801\uc778 \ud589\ub3d9\uc744 \uc608\ubc29\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_van_hoa_kiem_toan_truyen_thong_va_van_hoa_kiem_toan_hien_dai_2025\"><\/span>\uc804\ud1b5\uc801\uc778 \uac10\uc0ac \ubb38\ud654\uc640 2025\ub144\uc758 \ud604\ub300 \uac10\uc0ac \ubb38\ud654 \ube44\uad50<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc5c5\uacc4\uc758 \ubcc0\ud654\ub97c \ubcf4\ub2e4 \uba85\ud655\ud558\uac8c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d, \ub2e4\uc74c \uc694\uc57d\uc5d0\uc11c\ub294 \ub450 \uc2dc\uae30\uc758 \ud575\uc2ec \ubb38\ud654\uc801 \ud2b9\uc9d5\uc744 \ube44\uad50\ud569\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\ud2b9\uc131<\/th>\n<th style=\"text-align: center;\">\uc804\ud1b5 \ubb38\ud654<\/th>\n<th style=\"text-align: center;\">\ud604\ub300 \ubb38\ud654 2025<\/th>\n<\/tr>\n<tr>\n<td>\uae30\uc220 \uc911\uc2ec<\/td>\n<td>\uae30\ubcf8 \ub3c4\uad6c(\uc5d1\uc140)\ub97c \uc0ac\uc6a9\ud558\uc138\uc694.<\/td>\n<td>\uc778\uacf5\uc9c0\ub2a5, \ube45\ub370\uc774\ud130, \ud074\ub77c\uc6b0\ub4dc\uc758 \ud1b5\ud569<\/td>\n<\/tr>\n<tr>\n<td>\ud14c\uc2a4\ud2b8 \ubc29\ubc95<\/td>\n<td>\ubb34\uc791\uc704 \ud45c\ubcf8 \uc120\ud0dd<\/td>\n<td>100% \ub370\uc774\ud130(\uc804\uccb4 \ubaa8\uc9d1\ub2e8)\ub97c \ud655\uc778\ud558\uc138\uc694.<\/td>\n<\/tr>\n<tr>\n<td>\ubcf4\uace0 \uac12<\/td>\n<td>\uc7ac\ubb34 \uc218\uce58\uc5d0 \uc9d1\uc911\ud558\uc138\uc694.<\/td>\n<td>ESG\uc640 \uc9c0\uc18d\uac00\ub2a5\uc131 \uc9c0\ud45c\ub97c \uacb0\ud569\ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>\uc791\ub3d9 \ubaa8\ub378<\/td>\n<td>\uc0ac\ubb34\uc2e4\/\uace0\uac1d\uc0ac\uc5d0\uc11c \uc218\uc815 \uc644\ub8cc<\/td>\n<td>\ud558\uc774\ube0c\ub9ac\ub4dc \uadfc\ubb34 \ubc0f \uc720\uc5f0 \uadfc\ubb34<\/td>\n<\/tr>\n<tr>\n<td>\uc0ac\uace0 \ubc29\uc2dd\uc5d0 \ub300\ud55c \uc811\uadfc\ubc95<\/td>\n<td>\uae30\uc874 \uc808\ucc28\ub97c \ub530\ub974\uc2ed\uc2dc\uc624.<\/td>\n<td>\uc0ac\uc804 \uc608\ubc29\uc801 \uc704\ud5d8 \ubd84\uc11d \ubc0f \uc608\uce21<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ucc38\uace0: \uc704 \ube44\uad50\ud45c\ub294 2025\ub144 \uac10\uc0ac \ubb38\ud654\uac00 \uadf8 \uc5b4\ub290 \ub54c\ubcf4\ub2e4 \ub354 \ud070 \uc720\uc5f0\uc131\uacfc \uae30\uc220\uc801 \uc219\ub828\ub3c4\ub97c \uc694\uad6c\ud55c\ub2e4\ub294 \uac83\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc804\ubb38\uac00 \uc724\ub9ac\uc758 \ud575\uc2ec \uac00\uce58\ub294 \uac00\uc7a5 \uc911\uc694\ud558\uace0 \ubcc0\ud568\uc5c6\ub294 \uc694\uc18c\ub85c \ub0a8\uc744 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_van_hoa_doanh_nghiep_kiem_toan_trong_nam_2025\"><\/span>2025\ub144 \ud68c\uacc4\ubc95\uc778\uc758 \uae30\uc5c5 \ubb38\ud654 \ud2b8\ub80c\ub4dc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\ub144\uc740 \ub514\uc9c0\ud138 \uae30\uc220\uacfc \uc0c8\ub85c\uc6b4 \uae00\ub85c\ubc8c \uc9c0\ubc30\uad6c\uc870 \ud45c\uc900\uc5d0 \ud798\uc785\uc5b4 \ud68c\uacc4 \uac10\uc0ac \uc5c5\uacc4\uc5d0 \uc911\ub300\ud55c \ubcc0\ud654\uac00 \uc77c\uc5b4\ub098\ub294 \ud574\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tich_hop_van_hoa_so_va_tri_tue_nhan_tao\"><\/span>\ub514\uc9c0\ud138 \ubb38\ud654\uc640 \uc778\uacf5\uc9c0\ub2a5\uc758 \ud1b5\ud569<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\uc218\ub3d9 \uc0d8\ud50c\ub9c1 \ubc29\uc2dd\uc5d0\uc11c \ub370\uc774\ud130 \ubd84\uc11d \ubc0f \uc778\uacf5\uc9c0\ub2a5(AI) \uae30\ubc18\uc758 \uc885\ud569\uc801\uc778 \ub370\uc774\ud130 \ubd84\uc11d\uc73c\ub85c\uc758 \uc804\ud658.<\/li>\n<li>\ubcf4\ub2e4 \uc815\ud655\ud558\uace0 \uc2dc\uc758\uc801\uc808\ud55c \uc704\ud5d8 \uc608\uce21\uc744 \uc81c\uacf5\ud558\uae30 \uc704\ud574 \ubaa8\ub4e0 \uc9c1\uae09\uc758 \uc9c1\uc6d0\ub4e4\uc774 \ub370\uc774\ud130 \uae30\ubc18 \uc0ac\uace0\ubc29\uc2dd\uc744 \ud568\uc591\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4(\ucd9c\ucc98: ASCO 2025).<\/li>\n<li>\ubc18\ubcf5\uc801\uc778 \ud504\ub85c\uc138\uc2a4\ub97c \uc790\ub3d9\ud654\ud568\uc73c\ub85c\uc368 \uac10\uc0ac\uc790\ub294 \uc804\ub7b5\uc801 \ubd84\uc11d\uacfc \uae30\uc5c5\uc5d0 \ubd80\uac00\uac00\uce58\ub97c \uc81c\uacf5\ud558\ub294 \uc870\uc5b8\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Van_hoa_thuc_thi_ESG_va_trach_nhiem_xa_hoi\"><\/span>ESG \uc2e4\ud589 \ubc0f \uc0ac\ud68c\uc801 \ucc45\uc784 \ubb38\ud654<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\uc624\ub298\ub0a0 \uc8fc\uc694 \ud68c\uacc4\ubc95\uc778\ub4e4\uc740 \ud658\uacbd, \uc0ac\ud68c \ubc0f \uc9c0\ubc30\uad6c\uc870(ESG) \ubcf4\uace0\uc5d0 \ub300\ud55c \uc790\ubb38\uc744 \uc81c\uacf5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc774\ub97c \uc2e4\ud589\ud558\ub294 \ub370 \uc788\uc5b4 \ubaa8\ubc94\uc744 \ubcf4\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>PwC\uc758 \uc124\ubb38\uc870\uc0ac\uc5d0 \ub530\ub974\uba74 \uc544\uc2dc\uc544 \ud0dc\ud3c9\uc591 \uc9c0\uc5ed\uc758 TP3T \ud22c\uc790\uc790 751\uba85\uc774 \uc911\uc694\ud55c \ud22c\uc790 \uacb0\uc815\uc744 \ub0b4\ub9b4 \ub54c ESG \uc9c0\ud45c\ub97c \uc911\uc694\ud558\uac8c \uc0dd\uac01\ud558\ub294 \uac83\uc73c\ub85c \ub098\ud0c0\ub0ac\uc2b5\ub2c8\ub2e4(\ucd9c\ucc98: PwC \ubcf4\uace0\uc11c).<\/li>\n<li>\ud604\ub300 \uae30\uc5c5 \ubb38\ud654\ub294 \uc0ac\ud68c\uc801 \ucc45\uc784\uacfc \ub179\uc0c9 \uacbd\uc81c\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc5d0 \uae30\uc5ec\ud558\uaca0\ub2e4\ub294 \uc57d\uc18d\uc744 \ud3ec\ud568\ud558\ub3c4\ub85d \ud655\uc7a5\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chu_trong_can_bang_cong_viec_va_suc_khoe_tinh_than\"><\/span>\uc5c5\ubb34\uc640 \uc815\uc2e0 \uac74\uac15\uc758 \uade0\ud615\uc5d0 \uc9d1\uc911\ud558\uc138\uc694.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\uc7a5\uae30\uac04 \uc9c0\uc18d\ub418\ub294 \uc2a4\ud2b8\ub808\uc2a4\uac00 \ub9ce\uc740 \ud68c\uacc4 \uae30\uac04 \ub3d9\uc548 \ud300\uc758 \uc2ec\ub9ac\uc801 \ubd80\ub2f4\uc744 \uc904\uc774\uae30 \uc704\ud574 \ud558\uc774\ube0c\ub9ac\ub4dc \uadfc\ubb34 \ubaa8\ub378\uc744 \ub3c4\uc785\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\ub3d9\ub8cc \uac04\uc758 \uc9c0\uc9c0\uc640 \ub9ac\ub354\uc758 \uad00\uc2ec\uc774 \ud575\uc2ec\uc131\uacfc\uc9c0\ud45c(KPI)\ub9cc\ud07c \uc911\uc694\ud558\uac8c \uc5ec\uaca8\uc9c0\ub294 \uacf5\uac10 \ubb38\ud654\ub97c \uad6c\ucd95\ud558\ub294 \uac83\uc740 \uc5c5\ubb34 \ud658\uacbd\uc5d0\uc11c \uae0d\uc815\uc801\uc778 \uc5d0\ub108\uc9c0\uc640 \ucc3d\uc758\uc131\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_khi_xay_dung_van_hoa_doanh_nghiep_cho_cong_ty_kiem_toan\"><\/span>\ud68c\uacc4\ubc95\uc778\uc758 \uae30\uc5c5 \ubb38\ud654 \uad6c\ucd95\uc5d0 \uc788\uc5b4\uc11c\uc758 \uc5b4\ub824\uc6c0.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uce58\uc5f4\ud55c \uc11c\ube44\uc2a4 \uc694\uae08 \uacbd\uc7c1\uacfc \uaddc\ubaa8 \ud655\uc7a5\uc5d0 \ub300\ud55c \uc555\ub825 \uc18d\uc5d0\uc11c \ud575\uc2ec \uac00\uce58\ub97c \uc720\uc9c0\ud558\ub294 \uac83\uc740 \ud56d\uc0c1 \uc26c\uc6b4 \uc77c\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud754\ud788 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc0c1\uc5c5\uc801 \uc555\ub825: \uae30\uc5c5\uc758 \uc774\uc724 \ubaa9\ud45c\uc640 \uac10\uc0ac\uc778\uc758 \uc2e4\ubb34 \uc218\ud589\uc5d0 \uc788\uc5b4\uc11c\uc758 \uc804\ubb38\uc801 \ub3c5\ub9bd\uc131 \uc0ac\uc774\uc758 \ubbf8\ubb18\ud55c \uade0\ud615.<\/li>\n<li>\uc138\ub300 \ucc28\uc774\ub85c \uc778\ud55c \uc9c1\uc7a5 \ub0b4 \uac08\ub4f1: \uacbd\ud5d8 \ub9ce\uc740 \ub9ac\ub354\uc640 Z\uc138\ub300 \uac04\uc758 \uc9c1\ubb34 \uae30\ub300\uce58 \ubc0f \uc18c\ud1b5 \ubc29\uc2dd \ucc28\uc774\ub85c \uc778\ud574 \uae30\uc5c5 \ubb38\ud654\ub97c \uc804\ub2ec\ud558\ub294 \ub370 \uc788\uc5b4 \ub354\uc6b1 \ud601\uc2e0\uc801\uc774\uace0 \uc720\uc5f0\ud55c \uc811\uadfc \ubc29\uc2dd\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/li>\n<li>\ub514\uc9c0\ud138 \uc815\ubcf4 \ubcf4\uc548: \uae08\uc735 \uc0b0\uc5c5\uc744 \uaca8\ub0e5\ud55c \uc0ac\uc774\ubc84 \uacf5\uaca9\uc774 \uc810\uc810 \ub354 \ub300\uaddc\ubaa8\ud654\ub418\uace0 \uc815\uad50\ud574\uc9d0\uc5d0 \ub530\ub77c \uace0\uac1d \ub370\uc774\ud130 \ubcf4\ud638 \ubb38\ud654\uac00 \ud544\uc218\uc801\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_xay_dung_van_hoa_doanh_nghiep_kiem_toan_ben_vung_tai_MAN\"><\/span>MAN\uc5d0\uc11c \uc9c0\uc18d \uac00\ub2a5\ud55c \uac10\uc0ac \uae30\uc5c5 \ubb38\ud654\ub97c \uad6c\ucd95\ud558\uae30 \uc704\ud55c \ub85c\ub4dc\ub9f5.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uac15\ub825\ud55c \uae30\uc5c5 \ubb38\ud654\ub97c \uad6c\ucd95\ud558\uae30 \uc704\ud574, \ub9c8\uc2a4\ud130 \uc5b4\uce74\uc6b4\ud134\ud2b8 \ub124\ud2b8\uc6cc\ud06c(MAN)\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uad6c\uc870\ud654\ub41c \uc804\ub7b5 \ub85c\ub4dc\ub9f5\uc744 \uc81c\uc548\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uba85\ud655\ud55c \ud575\uc2ec \uac00\uce58\uc640 \uc724\ub9ac \uae30\uc900\uc744 \uc815\ub9bd\ud558\uc2ed\uc2dc\uc624. \uad8c\uc7a5\ub418\ub294 \ud589\ub3d9\uc744 \uc815\uc758\ud558\uace0 \ub118\uc5b4\uc11c\ub294 \uc548 \ub420 \uc5c4\uaca9\ud55c \uc724\ub9ac\uc801 \uacbd\uacc4\ub97c \uc124\uc815\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\ub9ac\ub354\uc2ed\uc758 \ubaa8\ubc94\uc801 \uc5ed\ud560: \uace0\uc704 \uacbd\uc601\uc9c4\uc740 \ubaa8\ub4e0 \uc0ac\uc5c5 \ubc0f \uacbd\uc601 \uacb0\uc815\uc5d0\uc11c \uc724\ub9ac \uaddc\uc815\uc744 \uc808\ub300\uc801\uc73c\ub85c \uc900\uc218\ud558\ub294 \ubaa8\uc2b5\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uc120\uad6c\uc790\uac00 \ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\uac80\ud1a0 \ubc0f \ubcf4\ud638 \uba54\ucee4\ub2c8\uc998\uc744 \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624: \uc775\uba85 \uc624\ub958 \ubcf4\uace0(\ub0b4\ubd80 \uace0\ubc1c) \uc2dc\uc2a4\ud15c\uacfc \ub3c5\ub9bd \uac10\uc0ac\ud300 \uac04\uc758 \uad50\ucc28 \uac80\uc99d \ud504\ub85c\uc138\uc2a4\ub97c \uac1c\ubc1c\ud558\uc5ec \ucd5c\ub300\ud55c\uc758 \uac1d\uad00\uc131\uc744 \ubcf4\uc7a5\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc758\uc0ac\uc18c\ud1b5 \ubc0f \uccb4\ud5d8 \uad50\uc721: \uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c\uc640 \uc815\uae30\uc801\uc778 \uc18c\ud504\ud2b8 \uc2a4\ud0ac \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc744 \ud1b5\ud574 \uc9c1\uc6d0\ub4e4\uc774 \uacf5\uc720 \uac00\uce58\ub97c \ub0b4\uba74\ud654\ud558\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/li>\n<li>\uacf5\uc815\ud55c \ubcf4\uc0c1: \uc9c1\uc6d0 \uc131\uacfc \ud3c9\uac00\ub97c \ub2e8\uc21c\ud788 \ud310\ub9e4 \uc2e4\uc801\uc5d0\ub9cc \uc9d1\uc911\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ud68c\uc0ac \ubb38\ud654 \uc900\uc218 \ubc0f \uc2e4\uc81c \uac10\uc0ac \uae30\ub85d\uc758 \uc9c8\uacfc \uc5f0\uacc4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_vai_tro_cua_van_hoa_doanh_nghiep_trong_tuong_lai_nganh_kiem_toan\"><\/span>\ud68c\uacc4\uac10\uc0ac \uc0b0\uc5c5\uc758 \ubbf8\ub798\uc5d0\uc11c \uae30\uc5c5 \ubb38\ud654\uc758 \uc5ed\ud560\uc5d0 \ub300\ud55c \uacb0\ub860.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uae30\uc5c5 \ubb38\ud654\ub294 \ub2e8\uc21c\ud788 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ub3d9\ud558\ub294 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uac00 \uc544\ub2d9\ub2c8\ub2e4. \uadf8\uac83\uc740 \ud68c\uacc4\ubc95\uc778\uc774 \uc608\uce21 \ubd88\uac00\ub2a5\ud55c \uae00\ub85c\ubc8c \uae08\uc735 \uc2dc\uc7a5\uc758 \ubcc0\ub3d9 \uc18d\uc5d0\uc11c\ub3c4 \uad73\uac74\ud788 \uc124 \uc218 \uc788\ub3c4\ub85d \ud574\uc8fc\ub294 \uc601\ud63c\uacfc \uac19\uc740 \uc874\uc7ac\uc785\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \uae30\uc5c5 \ubb38\ud654\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc774 \uace7 \ube0c\ub79c\ub4dc \ud3c9\ud310, \uc11c\ube44\uc2a4 \ud488\uc9c8, \uadf8\ub9ac\uace0 2025\ub144 \ub514\uc9c0\ud138 \uc2dc\ub300\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc0ac\uc5c5 \ubc1c\uc804\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc784\uc744 \uc798 \uc54c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc9c4\uc815\uc131\uacfc \uae30\uc220 \ubcc0\ud654\uc5d0 \ub300\ud55c \ub300\uc751\ub825\uc744 \uae30\ubc18\uc73c\ub85c \uad6c\ucd95\ub41c \ubb38\ud654\ub294 \uc870\uc9c1\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uacf5\uc744 \uc704\ud55c \uac00\uc7a5 \uac15\ub825\ud55c \ubc1c\ud310\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>V\u0103n ho\u00e1 doanh nghi\u1ec7p trong ng\u00e0nh ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c m\u00e0 c\u00f2n l\u00e0 th\u01b0\u1edbc \u0111o cho t\u00ednh li\u00eam ch\u00ednh v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5. T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i tin r\u1eb1ng m\u1ed9t n\u1ec1n t\u1ea3ng v\u0103n ho\u00e1 v\u1eefng ch\u1eafc ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 duy tr\u00ec s\u1ef1 minh [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-2341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ve-chung-toi-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=2341"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2341\/revisions"}],"predecessor-version":[{"id":4276,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2341\/revisions\/4276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4275"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=2341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=2341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=2341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}